https://www.taxtmi.com/caselaws?id=385922 The court stayed the operation of an order imposing interest on a petitioner for delayed GSTR-3B Returns filing, granting four weeks for the respondent to file a counter-affidavit. The petitioner's bank account attachment was halted pending further proceedings, allowing the initiation of an adjudicatory process under Section 73 of the CGST Act if required. The court clarified the distinction between late fee waiver and interest under Notification No. 76/2018, emphasizing procedural fairness concerns in the imposition of interest without following due process. The case was adjourned for additional hearings on 28.08.2019. en-us Wed, 24 Jul 2019 00:00:00 +0530 Mon, 13 Jan 2020 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385922 The court stayed the operation of an order imposing interest on a petitioner for delayed GSTR-3B Returns filing, granting four weeks for the respondent to file a counter-affidavit. The petitioner's bank account attachment was halted pending further proceedings, allowing the initiation of an adjudicatory process under Section 73 of the CGST Act if required. The court clarified the distinction between late fee waiver and interest under Notification No. 76/2018, emphasizing procedural fairness concerns in the imposition of interest without following due process. The case was adjourned for additional hearings on 28.08.2019. Case-Laws GST Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385922